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T Watts v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 June 2024

B d’Angelin (TC9186)

A S Powar (TC9175)

Blocksure Ltd (in liquidation) and R Saggu (TC9164)

CRC v Burlington Loan Management DAC, Upper Tribunal (Tax and Chancery Chamber), 31 May 2024

A Alimahomed (TC9178)

CRC v Basic Broadcasting Ltd, Upper Tribunal (Tax and Chancery Chamber), 7 June 2024

Queenscourt Ltd (TC9184)

Digital Buying Partners Ltd (TC9166)

J Panesar (TC9172)

Nottingham Forest Football Club Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 May 2024

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Readers’ forum: Calculation of EIS gains Readers’ forum: Is the employment allowance available to a sole director? Readers’ forum: From The Little Mermaid to Jack and the Beanstalk Readers’ forum: Two claims or one? New queries: 12 February 2026

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NEWS

Mandation letters for taxpayers in scope of MTD Millions of taxpayers file their returns on time Tax from IHT investigations surges in 2024-25 Compulsory liquidations at highest since 2012 Scottish government consults on air departure tax

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Deadline dates for March 2026

CASES

Assessments were not protected Zero-rated book or a standard-rated ghost-writing service? Lack of formal claim means lack of appeal When a temporary workplace is a permanent one Taxpayer was UK-resident for tax purposes

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This week's opinion: 12 February 2026 Mandation letters for taxpayers in scope of MTD Millions of taxpayers file their returns on time Tax from IHT investigations surges in 2024-25 Compulsory liquidations at highest since 2012

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